|
Category
|
Name
|
Tax Exemption Budget #
|
|
Agriculture
|
Sales of raw agricultural products
|
35
|
|
Pharmaceuticals administered to livestock for agricultural purposes
|
70
|
|
Sales farm products direct from the farm
|
91
|
|
Farm products produced and used by the farmers
|
96
|
|
Sales of fertilizers and containers to farmers
|
101
|
|
Sales of seeds for planting crops
|
110
|
|
Sale of polyroll tubing
|
158
|
|
Automobile Dealers
|
Manufacturers rebates on new motor vehicles
|
7
|
|
Manufactures rebates paid directly to a dealer
|
8
|
|
Credit for use tax paid on automobiles imported by certain members of the armed services
|
185
|
|
Use of vehicles in La. by active military personnel
|
186
|
|
Automobiles Rented/ Owned
|
Vehicle rentals for re-rent to warranty customers
|
22
|
|
Sales of motor vehicles to be leased or rented by qualified lessors
|
134
|
|
Construction/ Repairs
|
Repair services performed in La. when the repaired property is exported.
|
62
|
|
Other constructions permanently attached to the ground
|
76
|
|
Disabled
|
Sales or purchases by blind persons operating small businesses
|
122
|
|
Purchases by certain organizations that promote training for the blind
|
123
|
|
Purchase of vehicles modified for use by an orthopedically disabled person
|
164
|
|
Fishing/Seafood
|
Materials used in the production of harvesting of crawfish
|
94
|
|
Materials used in the production or harvesting of catfish
|
95
|
|
Certain seafood processing facilities
|
129
|
|
Fuel Subject to Excise Tax
|
Sale of gasoline, gasohol, and diesel
|
182
|
|
General Business
|
Work product of certain professionals
|
69
|
|
Fees paid by radio and television broadcasters for the rights to broadcast film, video, and tapes
|
107
|
|
Vendor’s compensation (Amended and Capped)
|
174
|
|
Sales tax remitted on bad debts from credit sales
|
176
|
|
General Public
|
Sale of newspapers
|
81
|
|
Purchase of breastfeeding items
|
162
|
|
La. Tax Free Shopping program
|
181
|
|
Purchases made with WIC vouchers and food stamps
|
183
|
|
Credit for sales and use taxes paid to other states on property imported into La.
|
184
|
|
Sale of food for preparation and consumption in the home
|
187
|
|
Government
|
Sales by state-owned domed stadiums
|
87
|
|
Sales by certain publicly-owned by certain publicly-owned facilities
|
88
|
|
Governmental Purchases
|
Purchases of equipment by bona fide volunteer and public fire department
|
43
|
|
Purchases by state and local governments
|
26
|
|
Sales to the United States Government and its agencies
|
36
|
|
Manufacturing
|
Leases or rentals of pallets used in packaging products produced by a manufacturer
|
24
|
|
Manufacturing Machinery and Equipment
|
Purchases of manufacturing machinery and equipment.
|
11
|
|
Purchase of certain machinery and equipment used to produce a new publication
|
12
|
|
First $50,000 of new farm equipment used in poultry production
|
57
|
|
Purchases by motor vehicle manufacturers
|
77
|
|
Purchases by glass manufacturers
|
78
|
|
Purchases of machinery and equipment by owners of certain radio stations
|
79
|
|
Purchases of machinery and equipment by certain utilities
|
80
|
|
Medical
|
Purchases and leases by free hospitals
|
19
|
|
Sales of human-tissue transplants
|
34
|
|
Materials used in collection of blood
|
74
|
|
Apheresis kits and leuko reduction filters
|
75
|
|
Pharmaceutical samples distributed in La.
|
144
|
|
Sickle cell disease organization
|
151
|
|
Purchase, lease or repair of certain capital equipment and computer software of qualifying radiation therapy treatment centers
|
159
|
|
Medical/ Prescription Drugs
|
Purchases and leases of durable medical equipment paid by or under provisions of Medicare
|
179
|
|
Drugs prescribed by physicians or dentists
|
191
|
|
Military
|
Sales of TPP by the Louisiana Military Department
|
53
|
|
Sales by thrift shops on military installations
|
119
|
|
Nonprofit/Education
|
Donations to certain schools and food banks from resale inventory
|
82
|
|
Sales of food by certain institutions
|
106
|
|
Admissions to entertainment by domestic nonprofit charitable, educational, and religious organizations
|
117
|
|
Sales of TPP at or admission to events sponsored by certain nonprofit groups
|
118
|
|
Sales of newspapers by religious organizations
|
120
|
|
Sales to nonprofit literacy organizations
|
121
|
|
Room rentals at camp and retreat facilities owned by IRC 501(c)(3) organizations
|
14
|
|
Certain educational materials and equipment used for class room instruction
|
20
|
|
Purchases by nonprofit entities that sell donated goods
|
29
|
|
Sales of food items by youth organizations
|
37
|
|
TPP sold to food banks
|
39
|
|
Purchases of food items for school lunch or breakfast programs by nonprofit elementary or secondary schools
|
51
|
|
Admission to athletic or entertainment events by elementary and secondary education institutions and membership dues to certain nonprofit, civic
|
59
|
|
Admissions to places of amusement at camp or retreat facilities
|
61
|
|
Non-Profit/Religious
|
Donation of toys
|
48
|
|
Tickets to musical performance by nonprofit musical organizations, educational, and religious organizations
|
112
|
|
Non-Residential Utilities
|
Purchase of electric power and natural gas by paper or wood products manufacturing facilities
|
13
|
|
Natural gas used in the production of iron
|
32
|
|
Electricity for clor-alkali manufacturing process
|
33
|
|
Pelletized paper waste used in a permitted boiler
|
42
|
|
Purchases by nonprofit electric cooperatives
|
85
|
|
Sales of water- nonresidential
|
99
|
|
Sales of electric power or energy – nonresidential
|
100
|
|
Sales of natural gas – nonresidential
|
102
|
|
Materials and energy sources used for boiler fuel
|
103
|
|
Utilities used by steelworks and blast furnaces
|
150
|
|
Sales of steam – nonresidential
|
98
|
|
Oil/Gas
|
Rental of leases of certain oil-field property to be released or re-rented
|
16
|
|
Repairs, renovations or conversions of drilling rigs
|
63
|
|
Certain geophysical survey information and data analyses
|
68
|
|
Repairs and materials used on drilling rigs and equipment
|
108
|
|
Helicopters leased for use in the extraction, production, or exploration for oil, gas or other minerals
|
168
|
|
Sales or “cost price” of refinery gas
|
173
|
|
Racetracks/Racehorses
|
Feed and feed additives for animals held for business purposes
|
93
|
|
Railroads
|
Leases or rentals of railroad rolling stock and lease or rentals by railway companies and railroad corporations
|
10
|
|
Piggyback trailers or containers and rolling stock
|
143
|
|
Rail rolling stock sold or leased in La.
|
148
|
|
Residential Utilities
|
Purchases of fuel or gas by residential consumers
|
46
|
|
Purchases of certain fuels for private residential consumption
|
137
|
|
Sales of electric power of energy to the consumer for residential use
|
188
|
|
Sales of natural gas to the consumer for residential use
|
189
|
|
Sales of water to the consumer for residential use
|
190
|
|
Tangible Personal Property
|
Purchase of TTP for lease or rental
|
30
|
|
Articles traded in on TPP
|
56
|
|
Property purchased for exclusive use outside the state
|
115
|
|
Transportation/ Large Vessels & Trucks
|
Certain trucks and trailers used 80% in interstate commerce
|
146
|
|
Certain contract carrier buses used 80% in interstate commerce
|
147
|
|
Sales of 50-ton vessels and new component parts and sales of certain materials and services to vessels operating in interstate commerce
|
109
|
|
Isolated occasional sales of tangible personal property
|
4
|
Nicole Gould Frey
BSW Tax Blog 